Following the earlier year order additions on account of deemed rental income was to be justified. (AY. 2009-10 to 2011-12)
Jaswantlal J. Shah v. ACIT (2021) 190 ITD 157 (Mum.)(Trib.)
S. 23 : Income from house property-Annual value-Deemed rental income-Addition held to be justified. [S. 22]